Amber Enterprises India Limited — Quarter and year ended 31 March 2026
| Sl. no. | Particulars | Three months ended 31 March 2026 | Three months ended 31 December 2025 | Three months ended 31 March 2025 | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|---|---|---|---|
| (Audited, as explained in note 22) | (Unaudited) | (Audited, as explained in note 22) | (Audited) | (Audited) | ||
| 1 | Income | |||||
| Revenue from operations | 288,972.85 | 188,307.99 | 267,945.66 | 796,695.29 | 674,396.58 | |
| Other income | 1,159.29 | 4,580.11 | 1,539.45 | 10,685.62 | 8,180.96 | |
| Total income | 290,132.14 | 192,888.10 | 269,485.11 | 807,380.91 | 682,577.54 | |
| 2 | Expenses | |||||
| Cost of raw materials consumed | 242,059.51 | 160,033.14 | 220,312.39 | 664,083.56 | 559,072.07 | |
| Purchase of traded goods | 10,052.49 | 6,359.81 | 11,185.82 | 27,086.48 | 27,941.78 | |
| Changes in inventories of intermediate products (including manufactured components) and finished goods | (1,664.85) | (4,086.48) | (721.80) | (1,923.07) | (7,818.86) | |
| Employee benefits expense | 5,051.00 | 3,633.49 | 3,874.36 | 16,428.77 | 13,973.44 | |
| Finance costs | 3,102.51 | 6,225.21 | 4,022.74 | 22,758.89 | 16,650.75 | |
| Depreciation and amortisation expense | 4,866.96 | 4,390.81 | 3,722.59 | 17,491.95 | 14,830.78 | |
| Other expenses | 13,717.83 | 10,095.14 | 14,130.72 | 41,608.46 | 38,327.22 | |
| Total expense | 279,185.45 | 186,651.12 | 256,526.82 | 787,535.04 | 662,977.18 | |
| 3 | Profit before exceptional items and tax | 10,946.69 | 6,236.98 | 12,958.29 | 19,845.87 | 19,600.36 |
| Exceptional items (refer note 15 below) | (566.39) | (566.39) | ||||
| 4 | Profit before tax | 10,946.69 | 5,670.59 | 12,958.29 | 19,279.48 | 19,600.36 |
| 5 | Tax expense | |||||
| (i) Current tax | 1,151.11 | 901.12 | 4,144.27 | 2,445.18 | 5,050.24 | |
| (ii) Deferred tax charge | 1,366.91 | 546.73 | 854.79 | 2,247.15 | 1,018.62 | |
| 6 | Profit for the period/year | 8,428.67 | 4,222.74 | 7,959.23 | 14,587.15 | 13,531.50 |
| 7 | Other comprehensive income/(loss) | |||||
| (i) Items that will not be reclassified to profit or loss | 303.33 | (75.68) | 68.26 | 76.27 | (72.04) | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (76.38) | 19.05 | (17.19) | (19.20) | 18.14 | |
| (iii) Items that will be reclassified to profit or loss | (0.01) | (144.04) | 58.64 | 183.79 | ||
| (iv) Income tax relating to items that will be reclassified to profit or loss | – | 33.92 | (13.81) | – | (43.28) | |
| Other comprehensive income/(loss) for the period/year, net of tax | 226.94 | (166.75) | 95.90 | 57.07 | 86.61 | |
| 8 | Total comprehensive income for the period/year, net of tax | 8,655.61 | 4,055.99 | 8,055.13 | 14,644.22 | 13,618.11 |
| 9 | Paid-up equity share capital (face value of Rs. 10 each) | 3,519.17 | 3,517.20 | 3,382.35 | 3,519.17 | 3,382.35 |
| 10 | Other equity | 302,629.69 | 185,790.75 | |||
| 11 | Earnings per share (face value of Rs. 10 each) (not annualised) | |||||
| (i) Basic | 23.95 | 12.01 | 23.53 | 41.45 | 40.01 | |
| (ii) Diluted | 23.86 | 11.94 | 23.40 | 41.28 | 39.83 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 155,848.88 | 131,838.90 |
| Capital work-in-progress | 19,552.36 | 1,429.89 |
| Goodwill | 1,236.35 | 1,236.35 |
| Other intangible assets | 16,374.52 | 16,708.21 |
| Right-of-use assets | 37,010.47 | 13,084.54 |
| Intangible assets under development | 6,425.16 | 2,527.92 |
| Financial assets | ||
| (i) Investments | 83,426.46 | 83,069.25 |
| (ii) Loans | 47,808.17 | 8,843.71 |
| (iii) Other financial assets | 57,127.36 | 21,059.63 |
| Income tax assets (net) | 54.28 | 588.80 |
| Other non-current assets | 7,159.02 | 5,460.88 |
| Total non-current assets | 432,023.03 | 285,848.08 |
| Current assets | ||
| Inventories | 160,160.54 | 119,272.87 |
| Financial assets | ||
| (i) Investments | – | 11,616.67 |
| (ii) Trade receivables | 140,236.06 | 119,028.89 |
| (iii) Cash and cash equivalents | 7,663.27 | 16,969.76 |
| (iv) Other bank balances | 15,174.70 | 51,286.94 |
| (v) Loans | 340.27 | 93.10 |
| (vi) Other financial assets | 54,324.18 | 14,213.61 |
| Other current assets | 21,763.91 | 10,002.01 |
| Total current assets | 399,662.93 | 342,483.85 |
| TOTAL ASSETS | 831,685.96 | 628,331.93 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 3,519.17 | 3,382.35 |
| Other equity | 302,629.69 | 185,790.75 |
| Total equity | 306,148.86 | 189,173.10 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 51,543.90 | 70,647.98 |
| (ii) Lease liabilities | 28,683.22 | 6,521.43 |
| (iii) Other financial liabilities | 6,976.22 | 2,000.66 |
| Provisions | 1,517.51 | 947.62 |
| Government grants | 38.76 | 65.75 |
| Deferred tax liabilities (net) | 9,645.71 | 8,273.61 |
| Total non-current liabilities | 98,405.32 | 88,457.05 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 110,325.74 | 71,871.96 |
| (ii) Lease liabilities | 2,348.21 | 1,298.58 |
| (iii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises | 3,754.97 | 1,689.82 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 215,135.94 | 189,880.27 |
| (iv) Other financial liabilities | 92,109.60 | 76,196.10 |
| Other current liabilities | 2,843.69 | 8,856.83 |
| Provisions | 536.43 | 606.35 |
| Government grants | 26.99 | 26.99 |
| Income tax liabilities (net) | 50.21 | 274.88 |
| Total current liabilities | 427,131.78 | 350,701.78 |
| Total liabilities | 525,537.10 | 439,158.83 |
| TOTAL EQUITY AND LIABILITIES | 831,685.96 | 628,331.93 |
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 19,279.48 | 19,600.36 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation and amortisation expense | 17,491.95 | 14,830.78 |
| Advances and other balances written off | 1.31 | 348.22 |
| Bad debts | 134.59 | 166.74 |
| Government grant income | (5,941.21) | (4,988.97) |
| Interest income | (9,772.44) | (5,411.37) |
| Loss on disposal of property, plant and equipment (net) | 202.68 | 192.12 |
| Fair value (gain)/loss on financial instruments | (278.92) | 1,321.52 |
| Unrealised foreign exchange loss (gain) (net) | (2,406.44) | (1,070.79) |
| Impairment of trade receivables | 25.00 | |
| Impairment loss on property, plant and equipment | 486.55 | 656.21 |
| Reversal of impairment of trade receivables | (41.62) | (136.46) |
| Shared based payment expenses | 497.43 | 734.94 |
| Liabilities no longer required written back | (34.24) | |
| Loss on settlement of deferred consideration | – | 34.38 |
| Loss on account of unapproved product development | – | 116.48 |
| Finance costs | 22,758.89 | 16,650.75 |
| Working capital adjustments: | ||
| (Increase) in trade receivables | (21,325.14) | (4,099.26) |
| (Increase) in inventories | (40,887.67) | (62,049.09) |
| (Increase) in non-financial assets | (12,114.30) | (3,623.49) |
| Decrease in financial assets | 3,453.49 | 2,636.62 |
| Increase in trade payables | 24,701.71 | 74,296.66 |
| Increase in provisions | 576.24 | 167.40 |
| (Decrease) in non-financial liabilities | (6,040.14) | (1,178.99) |
| Increase in financial liabilities | 10,974.90 | 4,663.19 |
| Cash generated from operations | 1,742.10 | 53,857.95 |
| Income tax paid (net) | (3,029.58) | (2,823.42) |
| Net cash flows from operating activities | (1,287.48) | 51,034.53 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment, capital work in progress, intangible assets and intangible assets under development | (51,507.54) | (21,151.77) |
| Proceeds from sale of property, plant and equipment | 439.28 | 1,260.38 |
| Payment for acquisition of additional stake in subsidiary | – | (10,185.91) |
| Loans to related parties | (130,902.66) | (33,515.00) |
| Repayments of loans from related parties | 91,995.00 | 33,174.00 |
| Investments made in perpetual debt instruments | – | (11,593.88) |
| Sale of perpetual debt instruments | 11,500.00 | 10,000.00 |
| Share application paid for allotment of Right shares issued by subsidiary | (29,602.71) | – |
| Investment made in equity instruments (joint venture) | – | (3,500.00) |
| Movement in bank deposits (net) | (5,044.07) | (24,583.36) |
| Interest received on loans and from investment in optional fully convertible debentures of related parties | 2,199.01 | 1,506.59 |
| Interest received on perpetual debt instruments | 670.45 | 1,469.45 |
| Interest received on bank deposits | 5,289.56 | 2,452.97 |
| Net cash flows used in investing activities | (104,963.68) | (54,666.53) |
| C. Cash flows from financing activities | ||
| Proceeds from short term borrowings (net) | 39,076.16 | 7,681.02 |
| Proceeds from long term borrowings | 12,500.00 | 31,500.00 |
| Repayment of long term borrowings | (32,226.43) | (12,699.61) |
| Proceeds from issue of equity shares on exercise of employee stock option plan (ESOPs) | 2,941.10 | 3,530.67 |
| Proceeds from issue of equity shares on qualified institutional placement (QIP), net off issue expenses | 98,676.74 | – |
| Payment of principal portion of lease liabilities | (1,107.43) | (727.50) |
| Payment of interest portion of lease liabilities | (1,487.51) | (617.10) |
| Finance costs paid | (21,427.96) | (15,978.13) |
| Net cash flows from financing activities | 96,944.67 | 12,689.35 |
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| D Net (decrease)/increase in cash and cash equivalent (A+B+C) | (9,306.49) | 9,057.35 |
| E Cash and cash equivalents at the beginning of the year | 16,969.76 | 7,912.41 |
| Cash and cash equivalents at the end of the year (D+E) | 7,663.27 | 16,969.76 |
| in current and cash credit accounts | 6,438.51 | 3,462.93 |
| deposits with original maturity of less than three months | 1,222.91 | 13,506.59 |
| Cash in hand | 1.85 | 0.24 |
| Cash and cash equivalents | 7,663.27 | 16,969.76 |
| Sl. no. | Particulars | Three